Keep records

how much super guarantee (SG) you paid for each employee and how it was calculated

that you have offered each eligible employee a choice of super fund.

You can use whatever method suits you best to keep these records, but:

Your records must be written in English (or in a format that can be easily accessed and converted into written English).

You must keep the records for five years.

If you keep electronic records, software must be available to access older floppy disks, CDs and computer records.

Even if you use a clearing house to distribute super to your employees' funds, you're still responsible for keeping adequate records of super guarantee payments.

Choice-of-fund records

Keep these records:

Evidence that you've given the Standard choice form to all eligible employees – for example, emails if you issued the form that way – and the written information your employee provided when they nominated their chosen fund.

Details of employees you don't have to offer a choice of super fund to.

Receipts or other documents issued by the fund showing you've made super contributions for that employee.

You must keep records that show the amount of super guarantee you have paid for each employee and how it was calculated. You must also keep a record of having offered each eligible employee a choice of super fund.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.